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A query was raised regarding whether a merger by absorption can apply the special Corporate Income Tax regime and if the proposed economic grounds are valid. The DGT ruled that the operation must comply with Law 3/2009 and Article 76.1 of the LIS, confirming that the grounds of centralisation and cost savings presented are valid.
Cuestión planteada Si la operación proyectada puede acogerse al régimen fiscal especial del capítulo VII del título VII de la LIS. Y si los motivos económicos pueden considerarse como válidos a efectos de la aplicación del citado régimen especial.
Para aplicar el régimen especial, la operación debe realizarse en el ámbito mercantil según la Ley 3/2009 y cumplir el artículo 76.1 de la LIS. No se aplicará el régimen si el objetivo principal es el fraude o la evasión fiscal, o si no existen motivos económicos válidos. Los motivos de centralización de actividad, simplificación operativa, ahorro de costes administrativos y reforzamiento del balance pueden considerarse válidos según el artículo 89.2 de la LIS.
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